Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
Custom Duty : Refunds under customs law are allowed only when the claimant proves the duty burden was not passed to another. Courts have held th...
Custom Duty : The circular permits unloading of returned export cargo and cancellation of Shipping Bills under special conditions. Export incent...
Custom Duty : The new rules increase duty-free allowances by 50% and shift gold jewellery to a weight-only system, replacing value caps under th...
Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...
Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...
Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...
Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : The Tribunal held that rejection of declared value without proof of inaccuracy was unjustified. Key takeaway: transaction value ca...
Custom Duty : The Tribunal held that penalty under Section 112(a) cannot be imposed without clear evidence of involvement or abetment. Key takea...
Custom Duty : The dispute involved jurisdiction of customs authorities to levy IGST on imports. The Court ruled that assessment includes all app...
Custom Duty : The authority held that an automated locker system is classifiable under CTH 8303 as its essential function is secure storage of v...
Custom Duty : The authority refused to admit an advance ruling application as the classification of roasted areca nuts had already been decided ...
Custom Duty : The circular addresses continued trade challenges caused by maritime disruptions. The Board extended the validity of multiple faci...
Custom Duty : CBIC has amended a Customs (CVD) notification to revise tariff item codes in line with Finance Act, 2026 changes, effective May 1,...
Custom Duty : CBIC has amended multiple Customs (ADD) notifications to revise tariff item codes in line with changes introduced under the Financ...
Custom Duty : The government has amended multiple customs notifications to update tariff classifications across sectors. The move ensures unifor...
Custom Duty : CBIC updated tariff values for key commodities including oils, gold, and silver. The revision ensures accurate customs valuation a...
The circular addresses continued trade challenges caused by maritime disruptions. The Board extended the validity of multiple facilitative circulars without altering existing conditions.
The Tribunal held that rejection of declared value without proof of inaccuracy was unjustified. Key takeaway: transaction value cannot be rejected without reasonable doubt and supporting evidence.
The Tribunal held that penalty under Section 112(a) cannot be imposed without clear evidence of involvement or abetment. Key takeaway: mere allegations are insufficient.
The dispute involved jurisdiction of customs authorities to levy IGST on imports. The Court ruled that assessment includes all applicable taxes, rejecting the jurisdiction challenge.
The authority held that an automated locker system is classifiable under CTH 8303 as its essential function is secure storage of valuables. The ruling clarifies that automation features do not override the primary character of lockers.
The authority refused to admit an advance ruling application as the classification of roasted areca nuts had already been decided by a High Court. The ruling highlights the statutory bar under Section 28-I(2) when issues are previously adjudicated.
The authority declined to rule on tariff classification as a similar matter was pending before the High Court. It held that Section 28-I bars decisions in such cases. The applicant may reapply after final adjudication.
The authority examined whether warehousing scheme applicability can be decided under advance ruling. It held that such procedural issues fall outside Section 28H. The application was rejected as not maintainable.
The tribunal held that penalties cannot be imposed without direct evidence connecting the appellant to alleged overvalued exports. Mere suspicion and assumptions were found insufficient.
CBIC has amended a Customs (CVD) notification to revise tariff item codes in line with Finance Act, 2026 changes, effective May 1, 2026.
